JD Supra Ireland

- Publisher:
- JD Supra
- Publication date:
- 2019-04-29
Publisher
- JD Supra (172)
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- Dechert LLP (81)
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Latest documents
- Chambers Global Aviation Finance & Leasing Guide 2022: Ireland
1.1.1 Taxes/Duties Payable Upon Execution of the Sales Agreement VAT Whether there will be any VAT payable on the sale of an aircraft is determined by its physical location at the point of sale. If the aircraft is physically located in Ireland at the time, the place of supply for Irish VAT purposes will be Ireland. As a result, the seller will be liable for any Irish VAT chargeable on the supply, at 23%. However, if the aircraft will be used outside the EU or by a transport undertaking operating for reward chiefly on international routes, Irish VAT will apply at 0%. The seller will be obliged to be registered for VAT in Ireland, regardless of whether the 0% or 23% rate applies. Please see full Alert below for more information.
- Ireland Update: Updates on SFDR Level 2
On 4 October 2022, the Central Bank of Ireland published a notice of intention with process clarifications for UCITS and AIFs pre-contractual documentation updates ahead of the implementation of the SFDR Level 2 requirements applying from 1 January 2023. The Central Bank’s intention to make a fast-track filing process available for prospectus updates had been flagged in advance by the Central Bank to industry. Please see full Advisory below for more information.
- Budget 2023 – Tax Highlights
Last year's Budget was presented as setting a course for a journey to a post-pandemic Ireland in 2022. Few could have expected the global economic challenges that were awaiting, including the war in Ukraine, rising inflation and a global energy crisis. Set against this backdrop, Ireland's Budget 2023 was presented as a "Cost of Living Budget" to support individuals, families and businesses to deal with rising prices. However, the Budget also struck an optimistic tone in terms of the remarkable recovery in Ireland's labour market over the past year and the strength of tax revenues, while also exercising prudence to ensure a sustainable and strong economy into the future. Please see full Alert below for more information.
- End of Court Year Case Digest: Irish Insolvency & Restructuring Judgments
As another Irish Court year will soon commence, now is an opportune time to look back at some of the more interesting insolvency and restructuring judgments to have been delivered in the Superior Courts during the last 12 months. The judgments explored below will prove of relevance and importance to practitioners and clients navigating distressed corporates and assets over the coming weeks and years. Please do get in touch with your Walkers Ireland Insolvency and Dispute Resolution contact or any of the contacts listed below with any comments or queries. Please see full Article below for more information.
- Consumer Protection (Regulation of Retail Credit and Credit Servicing Firms) Act 2022
The Consumer Protection (Regulation of Retail Credit and Credit Servicing Firms) Act 2022 (the “2022 Act”) was commenced on 16 May 2022. The introduction of the 2022 Act ensures that providers and servicers of hire purchase products including personal contract plans (PCP), consumer hire, and a broader range of credit, will now need to be authorised by the Central Bank of Ireland (the “CBI”). Please see full Update below for more information.
- Central Bank Publishes Outsourcing Register - Submission Requirements
The Central Bank of Ireland has published guidance notes and submission templates on the new outsourcing registers that regulated financial services providers are expected to establish and maintain. For any entities that are required to submit registry information to the Central Bank, details of outsourcing arrangements in place as of 31 December 2021 must be submitted via the online reporting system by close of business on 7 October 2022. Please see full Article below for more information.
- Central Bank of Ireland - Anti-Money Laundering Bulletin for the Funds Sector
Having recently conducted a number of anti-money laundering, counter financing of terrorism and financial sanctions (“AML/CFT/FS”) supervisory engagements with Funds and Fund Management Companies (“Firms”), the Central Bank of Ireland (“CBI”) has published a bulletin (the “Bulletin”) which details its findings and expectations across the following key areas: Corporate Governance; AML/CFT/FS Business Risk Assessment; Outsourced AML/CFT/FS Activities; and Customer Due Diligence. Please see full Article for more information.
- Updates to the Central Bank’s Pre-Submission Process
On 1 July 2022, the Central Bank provided an update relating to the pre-submission process it has in place for certain Qualifying Investor Alternative Investment Funds (“QIAIFs”). Going forward this process is only required where it is proposed that a QIAIF will invest in: (i) Irish property assets; or (ii) crypto assets. Please see full Publication below for more information.
- Establishing a Business Entity in Ireland (Updated)
I. Introduction - As a common law jurisdiction, Ireland’s legal system is similar to that of the US and the UK and businesses can be carried on in Ireland in several different ways, including as sole traders, partnerships, or companies. Companies - A company is a body formed and registered under the Companies Act 2014, which has legal personality separate and distinct from its shareholders. There are various types of companies, and each has its own distinct advantages and disadvantages. Please see full Chapter below for more information.
- Irish DPC gets go ahead in latest chapter of the saga of Max Schrems and Facebook
On 14 May the Irish High Court handed down its judgment in the judicial review case brought by Facebook Ireland Ltd (FBI) against the Irish Data Protection Commission (DPC), finding substantially in favour of the DPC.
Featured documents
- M&A Update | Inversions: The View from Ireland
On June 25, 2014, Ireland’s Taoiseach (Prime Minister) Enda Kenny and Minister for Finance Michael Noonan, among others, met with Cadwalader Chairman-elect and Corporate Group Co-Chair James C. Woolery in Dublin regarding foreign direct investment in Ireland and, specifically, the recent...
- Investment Funds Update - Europe: Legal and regulatory updates for the funds industry from the key asset management centres and primary European fund domiciles: Ireland
Central Bank Update Concerning Fund Management Company Boards The Central Bank has published a document in relation to Fund Management Company Boards including a feedback statement on CP86 and a new consultation on delegate oversight Guidance as well as publication of new guidance regarding...
- Pfizer to Lower Price of Enbrel in Ireland
The Irish Times reports that Pfizer will be cutting the price of Enbrel® (etanercept) on November 1st. Pfizer is cutting its price to comply with Ireland’s Framework Agreement on the Supply and Pricing of Medicines (the “Framework Agreement”), which, starting August 1, 2016, set new pricing...
- Investment Funds Update: Europe: Legal and regulatory updates for the funds industry from the key asset management centres and primary European fund domiciles - Issue 5, 2017: Ireland
Discussion Paper on ETFs Published by the Central Bank - The Central Bank has published this Discussion Paper about Exchange traded Funds (ETFs). It notes that Ireland is the largest European centre for Exchanged Traded Funds (ETFs), which are the fastest growing type of investment fund globally....
- Investment Funds Update Europe - Legal and regulatory updates for the funds industry from the key asset management centres and primary European fund domiciles - Issue 3, 2018: Ireland
Central Bank Updates AIF Rulesbook for Loan Origination QIAIFs - The Central Bank released on 14 March an updated AIF Rulebook with amendments in relation to Loan Originating Qualifying Investor Alternative Investment Funds (“L-QIAIFs”) to permit loan origination to be part of investment fund...
- Littler Global Guide - Ireland - Q3 2018
Employers Caution: Out-of-Hours Emails and the 48-Hour Working Week - Precedential Decision by Judiciary or Regulatory Agency - The Irish Labour Court case of Kepak v. Gráinne O’Hara recently illustrated the risk for an employer when its employee is found to have worked excessive hours. ...
- Irish Data Protection Commission Clarifies: GDPR Does Not Preclude Communion Photos
The GDPR that stole communion… Some schools in Ireland have been banning photographs at communion, citing GDPR. The Irish Data Protection Commission clarified in a guidance titled “Taking Photos at School Events: Where Common Sense Comes Into Play” that this is not mandated by GDPR....
- Irish Data Protection Commission Issues Guidance On Right Of Access Under GDPR
Ireland’s Data Protection Commission has issued a guidance note on the right of access under the General Data Protection Regulation....
- Shareholders’ Rights Regulations 2020 – Impact on Irish MiFID Firms, UCITS Management Companies and AIFMs
The European Shareholders' Rights Directive II (“SRD II”) has been transposed into Irish law with the publication of the European Union (Shareholders’ Rights) Regulations 2020 (“Regulations”). The Regulations aim to promote greater shareholder involvement in the corporate governance of public...
- Republic of Labour Law - Irish HR Updates in March
This week in the Republic of Labour Law, we discuss an upcoming change to Parent’s Leave. Currently, Parent’s Leave entitles each parent to two weeks’ leave during the first year of a child’s life, or in the case of adoption, within one year of the placement of the child with the family....